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BOARDWALK REGENCY CORP. v. DIR., DIV. OF TAX.

18 N.J. Tax 328 (1999)

BOARDWALK REGENCY CORPORATION, T/A CAESARS ATLANTIC CITY HOTEL & CASINO, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division

Decided July 22, 1999.

Attorney(s) appearing for the Case

Robert L. Hollingshead, argued the cause for appellant (Pitney, Hardin, Kipp & Szuch, attorneys, Mr. Hollingshead, Kenneth J. Norcross and Mark H. Daaleman, on the brief).

Marlene G. Brown, Deputy Attorney General, argued the cause for respondent (Peter Verniero, Attorney General, attorney, Joseph L. Yannotti, Assistant Attorney General, of counsel, Ms. Brown, on the brief).

Before Judges STERN, LANDAU and BRAITHWAITE.

STERN, P.J.A.D.

Plaintiff taxpayer, Boardwalk Regency Corporation (BRC), appeals from a judgment of the Tax Court which dismissed its complaint seeking to vacate an assessment imposed by defendant Director of the Division of Taxation. The background is fully detailed in the Tax Court's published opinion, Boardwalk Regency v. Director, Div. of Tax., 17 N.J.Tax 331 (Tax 1998), and need not be restated.

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